- In this Act, unless there is anything repugnant in the subject or context,-(a)"Admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;(b)"admission to an entertainment" includes admission to any place in which an entertainment is held;(bb)[ "Commissioner" means the [Commissioner State Tax] [Inserted by Bihar Finance Act, 1966 (1 of 1966).] or Additional [Commissioner State Tax] [Substituted 'Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under subsection (1) of section 8 of the [Bihar Sales Tax Act, 1959 (Bihar Act XIX of 1959)] [Now see Bihar Finance Act, 1981-Section 9 (1).] ;](c)"Complimentary ticket" means a pass to enable a person or group of persons to secure admission to an entertainment free of charge or at a reduced rate of payment for such admission;(d)[ Entertainment includes any exhibition, performance, amusement, game, sport or races to which persons are admitted for payment and also includes programmes relayed to a subscriber by a Cable Operator or by Cable television network [and programmes relayed by an entertainment provider] [Inserted by Act 11 of 1997.] on payment or otherwise."](e)[ "Entertainment Tax" includes tax levied under sections 3, 3A, 3B, 3C and 3AA;] [Substituted by Act 8 of 2007.]['(ee) "Entertainment provider" means a person who transmits or re-transmits programmes or channels through a satellite by a set of closed transmission paths and associated signal generation for reception of multiple users, commonly known as Direct to Home Service (DTH), but does not include a cable operator;] [Inserted by Bihar Finance Act, 2007 (8 of 2007), published in Bihar Gazette (Extraordinary) dated 31.3.1977.](f)"institution" includes a company, society, club or other association of persons by whatever name called;(g)"payment for admission" includes-(i)any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(ii)any payment for seats or other accommodation in a place of entertainment; and(iii)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in addition to the payment, if any, for admission to the entertainment;["(iv) Any payment made by a subscriber to any Cable Operator for entertainment through cable service or through any form of television network".] [Inserted by Act 11 of 1997.](h)"prescribed" means prescribed by rules made under this Act;(i)"proprietor" in relation to any entertainment includes any person responsible for or for the time being incharge of the management thereof;(j)"seat" includes standing accommodation;(k)"ticket" means a ticket for the purpose of securing admission to an entertainment; and(l)[ "Tribunal" means the Tribunal constituted under sub-section (1) of section 34-A of the [Bihar Sales Tax Act, 1959 (XIX of 1959)] [Inserted by Bihar Finance Act, 1966 (1 of 1966).].](m)[ "Cable Operator" means any person who provides Cable TV service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network. [Inserted by Act No. 11 of 1997.](n)"Cable Service" means the transmission by cables of programmes including re-transmission (by cables of any broadcast television signals);(o)"Cable television network" means any system consisting of a set of closed transmission paths and associated signal, generation control and distribution equipment, designed to provide service for reception by multiple subscribers";(p)"programme" means any television broadcast and includes-(i)Exhibition of films, features, dramas, advertisement and serials, through any satellite channel or video cassette recorder or video cassette player.(ii)Any audio or visual or audio-visual live performance or presentation and the expression programme service shall be construed accordingly;"(q)"Subscribers" means a person who receives the signal of cable television network at a place indicated by him to the cable operator without further transmitting it to any other person.]
